The moment the work becomes too much for one person is a good sign – and a new administrative dilemma. The Slovenian framework offers several forms of collaboration, each with its own purpose, cost and rules. A wrong choice can be expensive (above all a disguised employment relationship), so let us look at the options in order: from the most occasional to the permanent. The amounts of the levies change, so before deciding check a concrete calculation with your accountant.
1. Student work: a flexible start
For occasional help and simpler tasks, a student referral (napotnica) is the fastest route: no employment contract, billing through a student agency, payment per hours worked. Take into account the statutory minimum hourly rate for student work (adjusted annually) and the fact that, due to levies, the total cost noticeably exceeds the net payout. Excellent for peaks and for trying out a collaborator, unsuitable for permanently covering key tasks.
2. Copyright contract: for authored works
A copyright contract (avtorska pogodba) is appropriate when the result of the work qualifies as an authored work – writing, design, photography, translations, programming and the like. It is concluded for a specific piece of work, not for a permanent presence, and it is not a substitute for employment. The advantage is simplicity for one-off projects; the downside is that it is not permissible for non-authored tasks (e.g. administration, serving).
3. Work contract: one-off tasks, higher levies
A work contract (podjemna pogodba) covers one-off or occasional tasks that are not authored works. Because of relatively high levies and limitations, it makes sense for genuinely occasional jobs – but as a permanent form of collaboration it is expensive and risky, since regular, daily work under a work contract quickly acquires the marks of an employment relationship.
4. Subcontractor (s.p. or d.o.o.): a partnership of equals
The most common form of growth among sole proprietors: you outsource part of the work to another s.p., which issues you an invoice. Simple, no payroll, mutually flexible. The key pitfall is economic dependence and a disguised employment relationship: if the subcontractor works only for you, on your schedule, with your equipment and following your instructions, the relationship has elements of employment – the labour inspectorate and the tax authority (FURS) can reclassify such a relationship, with a retroactive surcharge of levies. A subcontractor should have their own clients, their own equipment and their own organisation of work.
5. Regular employment: the greatest commitment, the greatest stability
An employment contract (fixed-term or open-ended, and possibly part-time) brings payroll, contributions, leave, holiday allowance and labour-law obligations – but also a collaborator who is truly yours. Before your first hire, check the public calls of the Employment Service of Slovenia: for hiring unemployed people from target groups, monthly subsidies are available, and the application generally has to be submitted before the contract is concluded.
How to choose the form
| Need | Sensible form |
|---|---|
| Occasional peaks, simple tasks | Student work |
| A one-off creative project | Copyright contract |
| A one-off non-authored task | Work contract |
| A permanent partnership of two self-employed people | Subcontractor (s.p.) |
| Daily work following your instructions | Employment |
Guiding principle: the form should follow the true nature of the work. If the relationship smells of employment, let it be employment – anything else is a ticking administrative bomb.
Your first collaborator also needs a desk
When you are no longer alone, the home office quickly becomes too tight. At makerSP_CE you can seat a collaborator at the next desk without renting and furnishing an office: an additional membership according to the price list, a meeting room for joint meetings and a space that grows with you – from one to a small team. Many a member found their very first collaborator within the space’s community.
Frequently asked questions
Which form is the cheapest?
In the short term usually a subcontractor invoice or a student referral, but the “cheapest” form that does not match the nature of the work becomes the most expensive upon reclassification. Compare the total employer cost, not the net payout – do the calculations with your accountant.
Can an s.p. employ a worker?
Yes, an s.p. can be an employer like any other: an employment contract, registration for insurance, payroll. For the calculations you will in practice need an accounting service.
What is a disguised employment relationship?
A relationship that is in substance employment (continuous work following instructions, during working hours, with the employer’s resources), but formally runs through referrals, contracts or invoices. Upon an inspection, reclassification with surcharges follows – so do not choose the form by price, but by the truth of the relationship.
Conclusion
Choose your first collaborator according to the nature of the work: a student for peaks, a copyright or work contract for one-off jobs, a subcontractor for a partnership of self-employed people, employment for permanent daily work. Before deciding, do the calculation with your accountant, check the subsidies – and prepare a space in which your collaborator can be good.
Related reading
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